Corporate Governance and Organizational Behavior Review最新文献_第9页

Economic evaluation of cost and outcomes of healthcare services: A guide for optimal healthcare decision-making 医疗保健服务成本和结果的经济评估:最佳医疗保健决策指南

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv7i2sip2

Abubakar M. Idris, M. Nwoko, S. S. Umar, Emhenya A. Iyoha, K. Maduako

{"title":"Economic evaluation of cost and outcomes of healthcare services: A guide for optimal healthcare decision-making","authors":"Abubakar M. Idris, M. Nwoko, S. S. Umar, Emhenya A. Iyoha, K. Maduako","doi":"10.22495/cgobrv7i2sip2","DOIUrl":"https://doi.org/10.22495/cgobrv7i2sip2","url":null,"abstract":"This study evaluated the cost and outcomes of healthcare services in some African countries with a particular focus on the sub-Saharan African (SSA) regions. It carried out analyses of fixed, random, and dynamic effect of lagged cost of healthcare on health outcomes. To achieve the study’s objective, cross-sectional data from eight (8) African countries were obtained from secondary sources. Panel regression econometric techniques and panel generalised moment/dynamic (PGMM/D) methods were used to determine the lagged effects among the study variables. This study identified the pooled, fixed, and random effects of healthcare costs on health outcomes. It was statistically significant at a 5 percent level. This study documented a positive relationship between health outcomes needs and healthcare costs. The behaviour exhibited by the variables was symmetrical, as revealed by the mean and the standard deviation of the descriptive analysis estimates. The findings of the regression analysis confirmed the peculiarity of the health outcomes and healthcare cost positions among the selected countries. The health outcomes estimate constituted strong drivers of healthcare costs. Therefore, in line with the findings of Healthcare Value Hub (2018), optimal interventions to address technological inadequacy and inefficient system performance to achieve quality health outcomes are recommended","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127687375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Service quality during the COVID-19 pandemic: An empirical study COVID-19大流行期间服务质量的实证研究

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv6i2p5

Khaled Aladwan, Munia Khalid Nayef Behno, Raed Aladwan

{"title":"Service quality during the COVID-19 pandemic: An empirical study","authors":"Khaled Aladwan, Munia Khalid Nayef Behno, Raed Aladwan","doi":"10.22495/cgobrv6i2p5","DOIUrl":"https://doi.org/10.22495/cgobrv6i2p5","url":null,"abstract":"This study aims to examine service quality in the hospitality industry in Jordan aiming to determine whether accommodators are satisfied with the services of hotels. The research also aimed to address if total quality management in the service industry is just as important as it is in the product-based industries. This research followed the quantitative method of closed-ended questions that was conducted online following the probability sampling of simple random sampling. Survey data were collected from 247 participants using the SERVQUAL model. A test of the model was conducted and the results showed that people are mostly satisfied with the quality of the services offered by hotels in Jordan, but were dissatisfied with the speed of the check-in process and that there is only a minimal number of people who are dissatisfied with the service quality. This is one of the first studies that represent a little-researched area of recent times and even less so in Middle Eastern countries during the COVID-19 pandemic. This research paper has shown the significant importance of total quality management in the hospitality industry around the globe and in Jordan specifically, the study shows how service quality can affect the satisfaction of customers and their levels of loyalty, as it has been found that levels of loyalty increase as the levels of satisfaction within the quality of offered services increases","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122003845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM) 审计中的大数据分析及其对审计质量的影响:使用技术接受模型(TAM)的研究

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv6i1p5

Bara’ah Al-Ateeq, Nedal Sawan, K. Al-Hajaya, M. Altarawneh, Ahmad A. Al-Makhadmeh

{"title":"Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM)","authors":"Bara’ah Al-Ateeq, Nedal Sawan, K. Al-Hajaya, M. Altarawneh, Ahmad A. Al-Makhadmeh","doi":"10.22495/cgobrv6i1p5","DOIUrl":"https://doi.org/10.22495/cgobrv6i1p5","url":null,"abstract":"The study examines the impacts of using two dimensions of the technology acceptance model (TAM), perceived usefulness and perceived ease of use, on the adoption of big data analytics in auditing, and the subsequent impact on audit quality. Five hypotheses were developed. A questionnaire survey was undertaken with external affiliated audit companies and offices in Jordan. Eventually, 130 usable questionnaires were collected, representing a 72.22% response rate. Structural equation modelling (SEM) was employed for diagnosing the measurement model, and to test the hypotheses of the study. The study finds that perceived usefulness and perceived ease of use have a direct effect on audit quality, without mediating the actual use of data analytics. However, the use of big data analytics is shown to moderate the relationship between perceived usefulness and audit quality, but not between the perceived ease of use and audit quality. The study is one of the first to examine auditors’ acceptance of big data analytics in their work and the impact of this acceptance and actual use on audit quality. It contributes to the existing literature in auditing through its application of SEM to examine the impact of big data analytics usage on audit quality by using the TAM.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"240 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121315618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

The influence of material inventory and preventive machine maintenance on the efficiency of production: The case of the emerging economy 物料库存和预防性机器维修对生产效率的影响:以新兴经济体为例

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/CGOBR_V3_I1_P5

Jacky S. B. Sumarauw, Lucky O. H. Dotulong, Yunita Mandagie

{"title":"The influence of material inventory and preventive machine maintenance on the efficiency of production: The case of the emerging economy","authors":"Jacky S. B. Sumarauw, Lucky O. H. Dotulong, Yunita Mandagie","doi":"10.22495/CGOBR_V3_I1_P5","DOIUrl":"https://doi.org/10.22495/CGOBR_V3_I1_P5","url":null,"abstract":"Nowadays, development in the industrial sector is increasing and directed to become the driving force of efficient, competitive, and strong economy with advanced production patterns. Production is expected to develop from goods relying on productive labors with abundant natural resources into high-quality products having a competitive price. Further, it applies appropriate techniques in implementing the working plan in order to achieve the goals set by the organization or company. All enterprises, large, medium, or small, have one main goal that is continuity. Therefore, they expect their goods and services to be received by the consumers. One of the activities in production management is the production process. It needs to consider basic materials supplies and preventive maintenance of the machines used in the process. It is expected to result in the efficiency in the production to ensure continuity. The research applies descriptive and verification analysis methods. Descriptive analysis is used to describe and explain the data, while verification to see the correlation among the variables using the census sampling technique.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127245149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate governance and business ethics: Evidence from a sample of Algerian corporations 公司治理与商业道德:来自阿尔及利亚公司样本的证据

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv4i1p2

Noura Yahiaoui, Abdelmadjid Ezzine

引用次数: 4

Implications of compassion and communication for employees after the COVID-19 pandemic is over COVID-19大流行结束后，同情和沟通对员工的影响

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv7i2p6

Christian Wiradendi Wolor, Suherdi Suherdi, Rizki Firdausi Rachma Dania, A. Nurkhin, R. Rofaida

{"title":"Implications of compassion and communication for employees after the COVID-19 pandemic is over","authors":"Christian Wiradendi Wolor, Suherdi Suherdi, Rizki Firdausi Rachma Dania, A. Nurkhin, R. Rofaida","doi":"10.22495/cgobrv7i2p6","DOIUrl":"https://doi.org/10.22495/cgobrv7i2p6","url":null,"abstract":"The COVID-19 pandemic has brought about many changes within the organization, including the aspects of compassion and employee communication which also affect employee performance. After this pandemic is over and transitioning into an endemic state, it is very important to do this research. The purpose of this study was to investigate how affection and communication between employees are elements that influence job satisfaction, employee commitment, and employee performance. The method of purposive sampling was utilized, and the sample consisted of 200 people totaling corporate employees in Jakarta. The sample was taken from the city of Jakarta. Quantitative and associative techniques are used in data processing, along with survey techniques and structural equation modeling. According to the findings of this study, compassion has no bearing on the performance of employees. On the other side, compassion is a factor in how satisfied one is in their employment and how committed they are to their profession. In a similar vein, communication among employees influences job happiness, devotion to one’s work, and performance on the job. In addition, there is a correlation between job happiness and employee performance, as is the case with work dedication, which also influences employee performance. The findings of this study provide an academic and practical overview that may be used to aid businesses in developing employee work commitment, employee job happiness, and employee performance during the period when the COVID-19 outbreak was occurring","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127818202","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The extent of emerging commercial banks commitment to cybersecurity governance: An empirical study 新兴商业银行网络安全治理承诺的程度:实证研究

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv7i2p9

Aiman Mahmoud Abu Hamour

{"title":"The extent of emerging commercial banks commitment to cybersecurity governance: An empirical study","authors":"Aiman Mahmoud Abu Hamour","doi":"10.22495/cgobrv7i2p9","DOIUrl":"https://doi.org/10.22495/cgobrv7i2p9","url":null,"abstract":"The interest of business organizations and banks in cybersecurity has become extremely important, and this is evident through many studies such as (Abu-Shanab et al., 2013; Al-Muhtadi, 2020) which emphasized the importance of cybersecurity in business. The study aims to identify the extent of the commitment of Jordanian commercial banks to the governance of cybersecurity, from the point of view of a certified public accountant. However, the population consisted of Jordanian commercial banks, and a sample of 83 respondents was taken from auditors who hold a chartered accountant certificate and work in the field of auditing the accounts of Jordanian commercial banks. The findings indicate that Jordanian commercial banks are committed to cybersecurity governance with regard to cybersecurity governance strategy, cybersecurity related to human resources, and cybersecurity risk management from the point of view of a certified public accountant. Nevertheless, this paper contributes to providing useful results for financial managers and accountants working in Jordanian commercial banks by introducing them to the importance of cybersecurity governance. Through its theoretical literature, prior investigations, and research methodologies whose validity and reliability have been proven and may be employed and used in future studies, it is hoped that this study would motivate many researchers to conduct more new research on this subject","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127971646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Leadership development and diversity in JSE-listed companies 日本证券交易所上市公司的领导力发展和多元化

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv6i3p8

Mncane Mthunzi, Bhasela Yalezo, C. G. Gerwel Proches

{"title":"Leadership development and diversity in JSE-listed companies","authors":"Mncane Mthunzi, Bhasela Yalezo, C. G. Gerwel Proches","doi":"10.22495/cgobrv6i3p8","DOIUrl":"https://doi.org/10.22495/cgobrv6i3p8","url":null,"abstract":"The study sought to reveal and analyze the causes for the lack of advancement of black talent in Johannesburg Stock Exchange (JSE)-listed companies, including how they can be dealt with. The research further examined the impact of leadership development on the acceleration of black talent at executive levels within the JSE-listed companies in South Africa. A qualitative research approach was employed. This was an exploratory study. This paradigm was considered suitable in attempting to understand the problem situation. The study used purposive, non-probability sampling. The data were obtained from 16 semi-structured interviews conducted with different business leaders employed by or who served on the board of directors of a JSE-listed company. The respondents included board chairpersons, chief executives, executives, and human resources (HR) practitioners of different companies. Leadership development will require a transformational approach from leaders who need to sponsor such outcomes (Daft, 2018). The leadership development initiatives that the study recommends include the conversion of non-executives to executives, career sponsorships, stretch assignments and rotations, and executive assistant initiatives. The study outcomes provide practical guidance to companies for accelerating black talent to executive levels in JSE-listed companies by using the recommended leadership development initiatives","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114891192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market? 管理能力、财务报告质量、税收侵略性:企业社会责任披露在新兴市场中重要吗?

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv6i1p2

Bernadi Vito, Amrie Firmansyah, Resi Ariyasa Qadri, Agung Dinarjito, Zef Arfiansyah, Ferry Irawan, Suparna Wijaya

{"title":"Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?","authors":"Bernadi Vito, Amrie Firmansyah, Resi Ariyasa Qadri, Agung Dinarjito, Zef Arfiansyah, Ferry Irawan, Suparna Wijaya","doi":"10.22495/cgobrv6i1p2","DOIUrl":"https://doi.org/10.22495/cgobrv6i1p2","url":null,"abstract":"This study empirically examines the association of managerial ability and financial reporting quality (represented by accrual earnings management and real earnings management) on tax aggressiveness. Besides, this study employs corporate social responsibility disclosure as a moderating variable. The analysis was conducted on 44 manufacturing companies listed on the Indonesia Stock Exchange (IDX) selected through purposive sampling from 2014 up to 2019 so that 264 observations were obtained. This study uses two multiple-linear regression models with panel data. This study finds that managerial ability is negatively associated with tax aggressiveness. Meanwhile, accrual earnings management is positively associated with tax aggressiveness, while real earnings management is not associated with tax aggressiveness. The results also suggest that corporate social responsibility disclosure strengthens the negative association between managerial abilities and tax aggressiveness but fails to moderate the association between real earnings management and accrual earnings management with tax aggressiveness. This study shows that the Indonesian Tax Authority should formulate tax policies and incentives to stimulate companies to be more involved in sustainable activities and make excessive social responsibility disclosure","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132273826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

An integrated ancient Chinese philosophical perspective on corporate governance 中国古代公司治理的综合哲学视角

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv7i3sip1

Tingting Sun

{"title":"An integrated ancient Chinese philosophical perspective on corporate governance","authors":"Tingting Sun","doi":"10.22495/cgobrv7i3sip1","DOIUrl":"https://doi.org/10.22495/cgobrv7i3sip1","url":null,"abstract":"Although the concept of corporate governance began with the emergence of corporations, the concept of governance can be traced back to ancient China. Currently, discussions of this topic focus mainly on the differences between approaches to and theories about corporate governance and examine their effectiveness, an integrated view that draws on Chinese theories and cultures is missing. This paper attempts to address the gaps by conceptually synthesizing insights from ancient Chinese philosophies to construct an integrated framework; it further defines the legal and ethical constraints while incorporating both an ancient Chinese (i.e., Eastern) philosophical perspective and Western governance elements and both national-level and firm-level variables. Drawing on institutional theory (Scott, 1995, 2004, 2008a, 2008b) and considering the interaction of legal and ethical constraints, a model — the ethical-legal model — constructs and categorizes corporate governance approaches into four types driven by different types of institutions and compares how these approaches are related to different governance perspectives (agent, stewardship and stakeholder). An autonomous (Wu Wei) governance approach is trigged when the cognitive institution is formed as a result of high levels of both legal and ethical constraints and drives autonomous corporate governance with a shift in focus from compliance to commitments","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127184180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0